Payment of property, land and transport taxes is made no later than December 1 after the reporting period. This year, the last day to pay taxes for 2017 will be December 1, 2018.
General
The following are exempt from all three types of taxes:
Disabled people of I and II disability groups, disabled since childhood
Heroes Soviet Union and Heroes Russian Federation
Question-answer Who does not have to pay tax when receiving an apartment through a deed of gift? 
Persons affected by radiation as a result of the disaster at the Chernobyl nuclear power plant, the Mayak production association, discharges radioactive waste into the Techa River and nuclear tests at the Semipalatinsk test site
Citizens who took part in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations
Citizens who received or suffered radiation sickness or became disabled as a result of tests and exercises.
Adjacent
Military personnel and pensioners are exempt from paying land and property taxes. In addition to them, tax benefits are also available to citizens who own land plots for personal subsidiary farming, dacha farming, vegetable gardening, horticulture or individual housing construction, on which economic buildings or structures are located, the area of each of which does not exceed 50 square meters.
Miscellaneous
Indigenous peoples of the North, Siberia and Far East, their communities. The benefit is not provided to them for all land plots, but only for those that are used to conduct a traditional way of life and fishing.
Question and answer Why is transport tax tied to engine power? 
Transport tax in Russia is regional, and old-age pensioners do not have any benefits for its payment. In addition to the above categories, benefits for this tax are provided to:
Veterans and disabled combatants
Former minor prisoners of concentration camps, ghettos
To one of the parents (adoptive parents), guardian, trustee of a disabled child
Persons who own passenger cars with an engine power of up to 70 horsepower
To one of the parents (adoptive parents) in a large family
To one of the guardians of a disabled person since childhood, recognized by the court incompetent.
As for property tax, beneficiaries are exempt from paying it only on one of each type of real estate of their choice. If a person is the owner of 2 apartments, 1 house and 1 garage, then you are exempt from tax on the house, garage and one of the apartments of your choice (clauses 2-4 of Article 407 of the Tax Code of the Russian Federation). The benefit is of a declarative nature; in order to receive it, you need to submit an application to the tax service.
What will change in property tax calculations in January? Regarding land tax the owner of a plot, if he has several of them, can choose which of them to pay tax on. If the area of the plot is more than 6 acres, then the tax will be calculated on the remaining one. And if the plot is only 6 acres, then the amount of land tax will be zero.
When paying transport tax, tax benefits do not apply to passenger cars with an engine power over 200 hp, as well as to water, air vehicles, snowmobiles and motor sleighs.
1. Taxpaying organizations shall calculate the amount of tax and the amount of advance tax payment independently. The amount of tax payable by individual taxpayers is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation.
2. The amount of tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the corresponding tax base and tax rate, unless otherwise provided by this article.
The amount of tax payable to the budget by taxpayer organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.
The tax amount is calculated taking into account the increasing coefficient:
1.1 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 2 to 3 years have passed;
1.3 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 1 to 2 years have passed;
1.5 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of manufacture;
2 - in relation to passenger cars with an average cost of 5 million to 10 million rubles inclusive, no more than 5 years have passed since the year of manufacture;
3 - in relation to passenger cars with an average cost of 10 million to 15 million rubles inclusive, from the year of manufacture of which no more than 10 years have passed;
3 - for passenger cars with an average cost of 15 million rubles, the year of manufacture of which is no more than 20 years old.
In this case, the calculation of the periods specified in this paragraph begins with the year of manufacture of the corresponding passenger car.
The procedure for calculating the average cost of passenger cars for the purposes of this chapter is determined by the federal executive body exercising the functions of developing state policy and legal regulation in the field of trade. The list of passenger cars with an average cost of 3 million rubles, subject to use in the next tax period, is posted no later than March 1 of the next tax period on the official website of the specified body on the Internet information and telecommunications network.
The amount of tax calculated at the end of the tax period by taxpayer organizations in relation to each vehicle with a maximum permitted weight of over 12 tons registered in the register is reduced by the amount of the fee paid in respect of such a vehicle in a given tax period.
If, when applying the tax deduction provided for by this paragraph, the amount of tax payable to the budget takes negative value, the tax amount is assumed to be zero.
Information from the register is submitted to the tax authorities annually before February 15 in the manner determined by the federal executive body in the field of transport in agreement with the federal executive body authorized for control and supervision in the field of taxes and fees.
2.1. Taxpaying organizations calculate the amount of advance tax payments at the end of each reporting period in the amount of one-fourth of the product of the corresponding tax base and the tax rate, taking into account the increasing coefficient specified in paragraph 2 of this article.
3. In case of registration of a vehicle and (or) deregistration of a vehicle (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the amount of tax (the amount of advance payment for tax) is calculated taking into account the coefficient defined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax (reporting) period.
If the registration of a vehicle occurred before the 15th day of the corresponding month inclusive, or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred after the 15th day of the corresponding month, the month of registration (removal) is taken as the full month from registration) of the vehicle.
If the registration of the vehicle occurred after the 15th day of the corresponding month or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred before the 15th day of the corresponding month inclusive, the month of registration (deregistration) of the vehicle funds are not taken into account when determining the coefficient specified in this paragraph.
4. Lost power.
5. Lost power.
6. The legislative (representative) body of a constituent entity of the Russian Federation, when establishing a tax, has the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period.
(introduced by Federal Law No. 110-FZ of July 24, 2002)Article 356. General provisions
Transport tax (hereinafter in this chapter - tax) is established by this Code and the laws of the constituent entities of the Russian Federation on tax, is put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.
When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by this chapter. In relation to taxpayer organizations, the legislative (representative) bodies of the constituent entities of the Russian Federation, when establishing a tax, also determine the procedure and deadlines for paying the tax.
(Part two as amended by Federal Law dated October 4, 2014 N 284-FZ)
When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.
Article 357. Taxpayers
Taxpayers (hereinafter in this chapter - taxpayers) are persons to whom, in accordance with the legislation of the Russian Federation, vehicles are registered that are recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this article.
For vehicles registered on individuals acquired and transferred by them on the basis of a power of attorney for the right to own and dispose of a vehicle before the official publication of this Federal Law, the taxpayer is the person specified in such a power of attorney. In this case, the persons on whom the specified vehicles are registered notify the tax authority at their place of residence about the transfer of the specified vehicles on the basis of a power of attorney.
Part three became invalid as of January 1, 2017. - Federal laws dated December 1, 2007 N 310-FZ, dated July 30, 2010 N 242-FZ.
FIFA (Federation Internationale de Football Association) and FIFA subsidiaries specified in the Federal Law “On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation” are not recognized as taxpayers ".
(part four introduced by Federal Law dated 06/07/2013 N 108-FZ)
Confederations, national football associations (including the Russian Football Union), the Organizing Committee "Russia 2018", subsidiaries of the Organizing Committee "Russia 2018", producers of FIFA media information, suppliers of FIFA goods (works, services) specified in Federal Law "On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation", in relation to vehicles owned by them and used only for the purpose of carrying out activities provided for by the said Federal Law.
(Part five introduced by Federal Law dated 06/07/2013 N 108-FZ)
Article 358. Object of taxation
1. The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) ) and other water and air vehicles (hereinafter in this chapter - vehicles) registered in the prescribed manner in accordance with the legislation of the Russian Federation.
2. The following are not subject to taxation:
1) rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower;
2) passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social welfare authorities in the manner prescribed by law;
3) fishing sea and river vessels;
4) passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations and individual entrepreneurs whose main activity is passenger and (or) cargo transportation;
(as amended by Federal Law dated December 27, 2009 N 368-FZ)
5) tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock tankers, special machines for transportation of poultry, machines for transportation and application mineral fertilizers, veterinary care, technical maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products;
6) vehicles owned by the right of operational management to federal executive authorities and federal government agencies, in which the legislation of the Russian Federation provides for military and (or) equivalent service;
(as amended by Federal Laws dated November 28, 2009 N 283-FZ, dated June 4, 2014 N 145-FZ)
7) vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;
8) airplanes and helicopters of air ambulance and medical services;
9) ships registered in the Russian International Register of Ships;
(Clause 9 introduced by Federal Law dated December 20, 2005 N 168-FZ)
10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.
(Clause 10 introduced by Federal Law of September 30, 2013 N 268-FZ)
Article 359. Tax base
1. The tax base is determined:
1) in relation to vehicles with engines (except for vehicles specified in subclause 1.1 of this paragraph), - as the vehicle engine power in horsepower;
1.1) in relation to air vehicles for which the thrust of a jet engine is determined - as the nameplate static thrust of the jet engine (the total nameplate static thrust of all jet engines) of the aircraft at take-off mode in terrestrial conditions in kilograms of force;
(Clause 1.1 introduced by Federal Law of August 20, 2004 N 108-FZ)
2) in relation to non-self-propelled (towed) water vehicles for which gross tonnage is determined - as gross tonnage in registered tons;
3) in relation to water and air vehicles not specified in subparagraphs 1, 1.1 and 2 of this paragraph - as a unit of vehicle.
(as amended by Federal Law No. 108-FZ of August 20, 2004)
2. In relation to vehicles specified in subparagraphs 1, 1.1 and 2 of paragraph 1 of this article, the tax base is determined separately for each vehicle.
(as amended by Federal Law No. 108-FZ of August 20, 2004)
In relation to vehicles specified in subparagraph 3 of paragraph 1 of this article, the tax base is determined separately.
Article 360. Tax period. Reporting period
1. The tax period is a calendar year.
2. Reporting periods for taxpayer organizations are the first quarter, second quarter, and third quarter.
3. When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation have the right not to establish reporting periods.
Article 361. Tax rates
1. Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power, jet engine thrust or gross tonnage of the vehicle per one horsepower of a vehicle engine, one kilogram of jet engine thrust, one register ton of a vehicle or one unit vehicle in the following sizes:
| Name of taxable object | Tax rate (in rubles) |
| Passenger cars with engine power (per horsepower): | |
| 2,5 | |
| 3,5 | |
| 5 | |
| 7,5 | |
| 15 | |
| Motorcycles and scooters with engine power (per horsepower): | |
| up to 20 hp (up to 14.7 kW) inclusive | 1 |
| over 20 hp up to 35 hp (over 14.7 kW to 25.74 kW) inclusive | 2 |
| over 35 hp (over 25.74 kW) | 5 |
| Buses with engine power (per horsepower): | |
| up to 200 hp (up to 147.1 kW) inclusive | 5 |
| over 200 hp (over 147.1 kW) | 10 |
| Trucks with engine power (per horsepower): | |
| up to 100 hp (up to 73.55 kW) inclusive | 2,5 |
| over 100 hp up to 150 hp (over 73.55 kW to 110.33 kW) inclusive | 4 |
| over 150 hp up to 200 hp (over 110.33 kW to 147.1 kW) inclusive | 5 |
| over 200 hp up to 250 hp (over 147.1 kW to 183.9 kW) inclusive | 6,5 |
| over 250 hp (over 183.9 kW) | 8,5 |
| Other self-propelled vehicles, pneumatic and tracked machines and mechanisms (per horsepower) | 2,5 |
| Snowmobiles, motor sleighs with engine power (per horsepower): | |
| up to 50 hp (up to 36.77 kW) inclusive | 2,5 |
| over 50 hp (over 36.77 kW) | 5 |
| Boats, motor boats and other water vehicles with engine power (per horsepower): | |
| up to 100 hp (up to 73.55 kW) inclusive | 10 |
| 20 | |
| Yachts and other motor-sailing vessels with engine power (per horsepower): | |
| up to 100 hp (up to 73.55 kW) inclusive | 20 |
| over 100 hp (over 73.55 kW) | 40 |
| Jet skis with engine power (per horsepower): | |
| up to 100 hp (up to 73.55 kW) inclusive | 25 |
| over 100 hp (over 73.55 kW) | 50 |
| Non-self-propelled (towed) ships for which gross tonnage is determined (from each registered ton of gross tonnage) | 20 |
| Airplanes, helicopters and other aircraft with engines (per horsepower) | 25 |
| Airplanes with jet engines (per kilogram of thrust) | 20 |
| Other water and air vehicles without engines (per vehicle unit) | 200 |
2. The tax rates specified in paragraph 1 of this article may be increased (decreased) by the laws of the constituent entities of the Russian Federation, but not more than ten times.
The specified limitation on the amount of reduction in tax rates by the laws of the constituent entities of the Russian Federation does not apply to passenger cars with an engine power (per horsepower) of up to 150 hp. (up to 110.33 kW) inclusive.
(paragraph introduced by Federal Law dated November 27, 2010 N 307-FZ)
(clause 2 as amended by Federal Law dated November 28, 2009 N 282-FZ)
3. It is allowed to establish differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of production of the vehicles and (or) their environmental class.
(as amended by Federal Law dated November 28, 2009 N 282-FZ)
The number of years that have passed since the year of manufacture of the vehicle is determined as of January 1 of the current year in calendar years from the year following the year of manufacture of the vehicle.
(paragraph introduced by Federal Law dated November 28, 2009 N 282-FZ)
4. If tax rates are not determined by the laws of the constituent entities of the Russian Federation, taxation is carried out at the tax rates specified in paragraph 1 of this article.
(Clause 4 introduced by Federal Law dated November 29, 2012 N 202-FZ)
Article 361.1. Tax benefits
(introduced by Federal Law dated July 3, 2016 N 249-FZ)
1. Individuals are exempt from taxation in relation to each vehicle having a permissible maximum weight of over 12 tons, registered in the register of vehicles of the toll collection system (hereinafter in this chapter - the register), if the amount of the fee is in compensation for damage caused highways public use of federal significance for vehicles with a permissible maximum weight of over 12 tons (hereinafter in this chapter - the fee) paid in the tax period in respect of such a vehicle exceeds or is equal to the amount of the calculated tax for the given tax period.
2. If the amount of calculated tax in respect of a vehicle having a permissible maximum weight of over 12 tons, registered in the register, exceeds the amount of the fee paid in respect of such a vehicle in a given tax period, a tax benefit is granted in the amount of the fee by reducing the amount of tax by fee amount.
3. An individual entitled to tax benefit, submits to the tax authority of his choice an application for a tax benefit and documents confirming the taxpayer’s right to a tax benefit.
Article 362. Procedure for calculating the amount of tax and amounts of advance payments for tax
(as amended by Federal Law dated October 20, 2005 N 131-FZ)
1. Taxpaying organizations shall calculate the amount of tax and the amount of advance tax payment independently. The amount of tax payable by individual taxpayers is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities carrying out state registration of vehicles on the territory of the Russian Federation.
2. The amount of tax payable to the budget at the end of the tax period is calculated for each vehicle as the product of the corresponding tax base and tax rate, unless otherwise provided by this article.
The amount of tax payable to the budget by taxpayer organizations is determined as the difference between the calculated amount of tax and the amounts of advance tax payments payable during the tax period.
(as amended by Federal Law dated November 4, 2014 N 347-FZ)
The tax amount is calculated taking into account the increasing coefficient:
1.1 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 2 to 3 years have passed;
(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ)
1.3 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 1 to 2 years have passed;
(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ)
1.5 - in relation to passenger cars with an average cost of 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of manufacture;
(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ)
2 - in relation to passenger cars with an average cost of 5 million to 10 million rubles inclusive, no more than 5 years have passed since the year of manufacture;
(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ)
3 - in relation to passenger cars with an average cost of 10 million to 15 million rubles inclusive, from the year of manufacture of which no more than 10 years have passed;
(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ)
3 - for passenger cars with an average cost of 15 million rubles, the year of manufacture of which is no more than 20 years old.
(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ)
In this case, the calculation of the periods specified in this paragraph begins with the year of manufacture of the corresponding passenger car.
(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ)
The procedure for calculating the average cost of passenger cars for the purposes of this chapter is determined by the federal executive body exercising the functions of developing state policy and legal regulation in the field of trade. The list of passenger cars with an average cost of 3 million rubles, subject to use in the next tax period, is posted no later than March 1 of the next tax period on the official website of the specified body on the Internet information and telecommunications network.
(paragraph introduced by Federal Law dated July 23, 2013 N 214-FZ; as amended by Federal Law dated November 28, 2015 N 327-FZ)
The amount of tax calculated at the end of the tax period by taxpayer organizations in relation to each vehicle with a maximum permitted weight of over 12 tons registered in the register is reduced by the amount of the fee paid in respect of such a vehicle in a given tax period.
If, when applying the tax deduction provided for by this paragraph, the amount of tax payable to the budget takes a negative value, the amount of tax is assumed to be zero.
(paragraph introduced by Federal Law dated July 3, 2016 N 249-FZ)
Information from the register is submitted to the tax authorities annually before February 15 in the manner determined by the federal executive body in the field of transport in agreement with the federal executive body authorized for control and supervision in the field of taxes and fees.
(paragraph introduced by Federal Law dated July 3, 2016 N 249-FZ)
(Clause 2 as amended by Federal Law dated October 20, 2005 N 131-FZ)
2.1. Taxpaying organizations calculate the amount of advance tax payments at the end of each reporting period in the amount of one-fourth of the product of the corresponding tax base and the tax rate, taking into account the increasing coefficient specified in paragraph 2 of this article.
(clause 2.1 introduced by Federal Law dated October 20, 2005 N 131-FZ, as amended by Federal Law dated November 4, 2014 N 347-FZ)
3. In case of registration of a vehicle and (or) deregistration of a vehicle (deregistration, exclusion from the state ship register, etc.) during the tax (reporting) period, the amount of tax (the amount of advance payment for tax) is calculated taking into account the coefficient defined as the ratio of the number of full months during which the vehicle was registered to the taxpayer to the number of calendar months in the tax (reporting) period.
(as amended by Federal Laws dated October 20, 2005 N 131-FZ, dated December 29, 2015 N 396-FZ)
If the registration of a vehicle occurred before the 15th day of the corresponding month inclusive, or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred after the 15th day of the corresponding month, the month of registration (removal) is taken as the full month from registration) of the vehicle.
If the registration of the vehicle occurred after the 15th day of the corresponding month or the deregistration of the vehicle (deregistration, exclusion from the state ship register, etc.) occurred before the 15th day of the corresponding month inclusive, the month of registration (deregistration) of the vehicle funds are not taken into account when determining the coefficient specified in this paragraph.
(paragraph introduced by Federal Law dated December 29, 2015 N 396-FZ)
4 - 5. Lost power. - Federal law dated July 23, 2013 N 248-FZ.
6. The legislative (representative) body of a constituent entity of the Russian Federation, when establishing a tax, has the right to provide for certain categories of taxpayers the right not to calculate or pay advance tax payments during the tax period.
(Clause 6 introduced by Federal Law of October 20, 2005 N 131-FZ)
Article 363. Procedure and terms for payment of tax and advance payments of tax
(as amended by Federal Law dated October 20, 2005 N 131-FZ)
1. Payment of tax and advance payments for tax is made by taxpayers to the budget at the location of the vehicles.
The procedure and deadlines for payment of tax and advance payments of tax for taxpayer organizations are established by the laws of the constituent entities of the Russian Federation. In this case, the deadline for paying the tax cannot be set earlier than the deadline provided for in paragraph 3 of Article 363.1 of this Code.
(as amended by Federal Law dated April 2, 2014 N 52-FZ)
The tax is payable by individual taxpayers no later than December 1 of the year following the expired tax period.
(as amended by Federal Laws dated December 2, 2013 N 334-FZ, dated November 23, 2015 N 320-FZ)
2. During the tax period, taxpayers-organizations pay advance tax payments, unless otherwise provided by the laws of the constituent entities of the Russian Federation. At the end of the tax period, taxpayers-organizations pay the amount of tax calculated in the manner prescribed by paragraph 2 of Article 362 of this Code.
(as amended by Federal Laws dated October 20, 2005 N 131-FZ, dated November 4, 2014 N 347-FZ)
ConsultantPlus: note.
From January 1, 2019, Federal Law dated July 3, 2016 N 249-FZ, paragraph two of paragraph 2 of Article 363 is declared invalid.
Taxpayers-organizations do not pay calculated advance tax payments in relation to a vehicle with a permissible maximum weight of over 12 tons, registered in the register.
(paragraph introduced by Federal Law dated July 3, 2016 N 249-FZ)
3. Taxpayers - individuals pay transport tax based on tax notice sent by the tax authority.
(as amended by Federal Law dated November 4, 2014 N 347-FZ)
Sending a tax notice is allowed no more than three tax periods preceding the calendar year of its sending.
Taxpayers specified in paragraph one of this paragraph pay tax for no more than three tax periods preceding the calendar year of sending the tax notice specified in paragraph two of this paragraph.
(paragraph introduced by Federal Law of November 28, 2009 N 283-FZ)
The refund (credit) of the amount of overpaid (collected) tax in connection with the recalculation of the tax amount is carried out for the period of such recalculation in the manner established by Articles 78 and 79 of this Code.
(paragraph introduced by Federal Law of November 28, 2009 N 283-FZ)
(Clause 3 as amended by Federal Law dated June 18, 2005 N 62-FZ)
Article 363.1. Tax return
(introduced by Federal Law dated October 20, 2005 N 131-FZ)
1. Taxpaying organizations, after the expiration of the tax period, submit a tax return to the tax authority at the location of the vehicles.
(as amended by Federal Laws dated December 30, 2006 N 268-FZ, dated July 27, 2010 N 229-FZ, dated November 4, 2014 N 347-FZ)
The paragraph is no longer valid. - Federal Law of July 27, 2010 N 229-FZ.
3. Tax returns are submitted by taxpayer organizations no later than February 1 of the year following the expired tax period.
(as amended by Federal Laws dated July 27, 2010 N 229-FZ, dated November 4, 2014 N 347-FZ)
4. Taxpayers, in accordance with Article 83 of this Code, classified as the largest, represent tax returns to the tax authority at the place of registration as the largest taxpayers.
Each car owner must register his vehicle (VV) in accordance with the procedure established by law, and regularly pay the appropriate transport tax. The subtleties of calculating this mandatory payment are regulated by regional laws on transport tax, specifying the terms, benefits and base rates within the limits outlined by the provisions of Chapter 28 of the Tax Code of the Russian Federation (TC RF). The question arises: “How to calculate car tax?”
Vehicle owners themselves are responsible for monitoring the correct calculation of transport tax, as well as promptly providing changes in information regarding car ownership and documents confirming the right to a tax benefit.
Calculation of transport tax on a car
The amount of automobile transport tax is determined using a standard formula. The number of horsepower (hp) indicated in the technical passport of the car is sequentially multiplied by the current tax rate, and then by a coefficient calculated as the ratio of the number of full months of owning the car to the total number of months in the year, that is, by 12.
Example 1.
Let's say we are the owners of a Renault Logan car, the engine power is 75 horsepower and we live in the Moscow region. The transport tax rate in Moscow and Moscow Region today is 12 rubles. Then the cost of transport tax for 1 year will be:
12 rubles x 75 horsepower = 900 rubles.
Example 2.
Let's say we have owned a VAZ Priora car for 9 months and live in Moscow. The rate in Moscow is 12 rubles per hp. The car's power is 98 horsepower. Then the cost of transport tax for 9 months will be:
12 rub. x 98 hp x ((9 months we own the car) / (12 months a year)) = 882 rubles.
Car tax is paid only for the period in which the car was registered to a specific owner. For the month of transfer of transport from one owner to another, only one owner pays.
When calculating the coefficient, a month of car ownership is considered complete if the car
- registered with the traffic police from the 1st to the 15th;
- or deregistered after the 15th.
In other cases, the month of registration of the car or its deregistration will be taken into account when calculating the transport tax for the other party to the purchase and sale transaction ().
Transport tax on luxury car
Formula for calculating transport tax for a car whose cost is more than 3 million. rub. and if you own it for more than 1 year:
Transport tax amount = (Tax rate) x (L. s) x (Increasing coefficient)
Calculation of tax on a car, the cost of which is more than 3 million. rub. and if you own it for less than 1 year:
Transport tax amount = (Tax rate) x (L. s) x (Number of months of ownership / 12) x (Increasing factor)
Increasing coefficient (Chapter 28, Article 362 of the Tax Code of the Russian Federation):
1.1 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 2 to 3 years have passed;
1.3 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, from the year of manufacture of which 1 to 2 years have passed;
1.5 - for passenger cars with an average cost of 3 million to 5 million rubles inclusive, no more than 1 year has passed since the year of manufacture;
2 - for passenger cars with an average cost of 5 million to 10 million rubles inclusive, no more than 5 years have passed since the year of manufacture;
3 - in relation to passenger cars with an average cost of 10 million to 15 million rubles inclusive, no more than 10 years have passed since the year of manufacture;
3 - for passenger cars with an average cost of 15 million rubles, no more than 20 years have passed since the year of manufacture.
Online transport tax calculator
You can also use the transport tax calculator on the website of the Federal Tax Service (FTS) of Russia.
Horsepower Tax Rates
The tax rate on a car is determined by the target laws of the constituent entities of the Russian Federation, but does not go beyond the limits established by Article 361 of the Tax Code of the Russian Federation and depends on:
- machine engine power in hp. With.;
- region;
- can be differentiated taking into account the category, age and environmental class of the vehicle.
For very expensive cars with a price of 3 million rubles or more, additional increasing coefficients () are applied. In some cases, this coefficient increases the tax amount three times. Lists of models and brands of cars that are subject to increasing coefficients are updated annually by the Ministry of Industry and Trade of the Russian Federation.
Table. Transport tax rates in Moscow and Moscow Region.
| Name of taxable object | Tax base | Tax rate (in rubles) | |
| (engine power) | |||
| Passenger cars | up to 100 l. With. | up to 73.55 kW | 12 rub. |
| Passenger cars | over 100 l. With. up to 125 l. With. | over 73.55 kW to 91.94 kW | 25 rub. |
| Passenger cars | over 125 l. With. up to 150 l. With. | over 91.94 kW to 110.33 kW | 35 rub. |
| Passenger cars | over 150 l. With. up to 175 l. With. | over 110.33 kW to 128.7 kW | 45 rub. |
| Passenger cars | over 175 l. With. up to 200 l. With. | over 128.7 kW to 147.1 kW | 50 rub. |
| Passenger cars | over 200 l. With. up to 225 l. With. | over 147.1 kW to 165.5 kW | 65 rub. |
| Passenger cars | over 225 l. With. up to 250 l. With. | over 165.5 kW to 183.9 kW | 75 rub. |
| Passenger cars | over 250 l. With. | over 183.9 kW | 150 rub. |
| Motorcycles and scooters | up to 20 l. With. | up to 14.7 kW | 7 rub. |
| Motorcycles and scooters | over 20 l. With. up to 35 l. With. | over 14.7 kW to 25.74 kW | 15 rub. |
| Motorcycles and scooters | over 35 l. With. | over 25.74 kW | 50 rub. |
| Buses | up to 110 l. With. | up to 80.9 kW | 7 rub. |
| Buses | over 110 l. With. up to 200 l. With. | over 80.9 kW to 147.1 kW | 15 rub. |
| Buses | over 200 l. With. | over 147.1 kW | 55 rub. |
| Trucks | up to 100 l. With. | up to 73.55 kW | 15 rub. |
| Trucks | over 100 l. With. up to 150 l. With. | over 73.55 kW to 110.33 kW | 26 rub. |
| Trucks | over 150 l. With. up to 200 l. With. | over 110.33 kW to 147.1 kW | 38 rub. |
| Trucks | over 200 l. With. up to 250 l. With. | over 147.1 kW to 183.9 kW | 55 rub. |
| Trucks | over 250 l. With. | over 183.9 kW | 70 rub. |
| Other self-propelled vehicles, pneumatic and tracked machines and mechanisms | (per horsepower) | (per horsepower) | 25 rub. |
| Snowmobiles and motor sleighs | up to 50 l. With. | up to 36.77 kW | 25 rub. |
| Snowmobiles and motor sleighs | over 50 l. With. | over 36.77 kW | 50 rub. |
| up to 100 l. With. | up to 73.55 kW | 100 rub. | |
| Boats, motor boats and other water vehicles | over 100 l. With. | over 73.55 kW | 200 rub. |
| up to 100 l. With. | up to 73.55 kW | 200 rub. | |
| Yachts and other motor-sailing vessels | over 100 l. With. | over 73.55 kW | 400 rub. |
| Jet skis | up to 100 l. With. | up to 73.55 kW | 250 rub. |
| Jet skis | over 100 l. With. | over 73.55 kW | 500 rub. |
| Non-self-propelled (towed) vessels for which gross tonnage is determined | (from each registered ton of gross tonnage) | 200 rub. | |
| Airplanes, helicopters and other aircraft with engines | (per horsepower) | (per horsepower) | 250 rub. |
| Airplanes with jet engines | (per kilogram of traction force) | 200 rub. | |
| Other water and air vehicles not having engines | (per vehicle unit) | 2,000 rub. | |
For other regions of Russia, you can find out the transport tax rates.
Video: How transport tax is calculated on a car
Transport tax benefits
According to most regional laws, veterans and disabled people of the Great Patriotic War are exempt from paying car tax. Patriotic War, Heroes of the Soviet Union, Heroes of Russia and other groups of taxpayers. The list of Muscovite beneficiaries even includes representatives (one of two parents) of large families.
But in St. Petersburg, only one of the parents of a family with at least four minor children can take advantage of such a benefit, and a number of citizens will be able to use the established benefit only on the condition that their vehicle is domestically produced and has an engine with a capacity of up to 150 hp. With.
Deadlines for paying car taxes
Car tax is paid at the place of registration of the car, and in the absence of such, at the place of residence of the owner of the vehicle.
1. Individuals must pay car tax no later than December 1(), based on a tax notice received from the Federal Tax Service along with a completed payment document.
If you fail to pay your car tax on time, a penalty will be charged.
IMPORTANT! Tax authorities calculate transport tax taking into account data on the state registration of the car. If the car owner does not have the right to a preferential exemption from paying tax, then, having not received a tax notice before December 1, the car owner is obliged to inform the territorial tax office about the vehicle he has and receive the document necessary to pay the car tax.
NOTE! Only with a certificate provided from the internal affairs bodies stating that the car is wanted, the tax office can suspend the calculation of car tax and continue it from the month of return if the car is found and returned to the owner.
2. Legal entities themselves calculate the transport tax and make quarterly advance payments (one-fourth of the total amount). If the tax is calculated on an expensive car included in a special list of the Ministry of Industry and Trade, then advance payments are paid immediately, taking into account the required increasing factor. At the end of the year, the remaining tax must be paid by February 1 of the year following the reporting year, that is, before the deadline established by law for submitting annual tax returns.
Online check
According to state registration number car, it will not be possible to find out the amount of transport tax. All data is available only if information about the owner of the vehicle is provided.
The car tax liability can be clarified online through the official websites of government agencies.
1. Personal account of the taxpayer, operating on the website of the Federal Tax Service. You will need to enter an individual taxpayer number (TIN) and password.
You will first have to activate the service by personally appearing at the tax office, where after registering the application they will issue an access password recorded in the registration card, the login will be the taxpayer’s TIN. When the deadline for accruing tax on a car comes, its amount can be checked using the “Accrued” link by selecting the appropriate object of taxation (car). Until the tax is calculated, the results can be viewed in the “Overpayment/debt” column.
2. State Services Portal, by last name, first name, patronymic and insurance number of the individual personal account (SNILS) of the payer. You will first have to register by entering personal data in the appropriate fields (full name, date and place of birth, residential address and email etc.)
Then you need to fill out an application to provide information on tax debt. Information is provided free of charge, no later than 5 working days, as the system will forward the request to the Federal Tax Service.
3. Website Federal service bailiffs allows you to find out about overdue transport tax debts. Without prior registration, by entering the full name and date of birth of the debtor in the appropriate search lines and selecting the desired region from the list.
Transport tax is paid annually by all car owners. For individuals, the amount of car tax is calculated tax service, however, citizens need to monitor the correctness of these calculations independently.
If inaccuracies are discovered, taxpayers are required to inform the Federal Tax Service about the errors made and the need to make appropriate changes. Thanks to development modern technologies, you can clarify and correct the calculations received from tax authorities not only by appearing in person at the tax office or by sending registered letters by mail, but also online, through personal account tax payer.
Citizens who live in Russia and own a personal vehicle (passenger car) should be aware of all innovations regarding the tax charged on transport. Despite the fact that the news that this type of financial obligation has been canceled is now being actively discussed, it is worth paying attention to officially confirmed sources.
Why did rumors spread about the abolition of the transport tax?
In 2018, representatives of the Federal Tax Service continue to charge taxes on personal vehicles without changes. At the end of the previous year, information was actively disseminated that the tax obligation had been canceled on the territory of the Russian Federation, to which citizens reacted extremely negatively. The news was picked up and then spread without checking the information received.
Indeed, the current President of the Russian Federation, Vladimir Putin, made adjustments to Federal Law 436, but the wording of the text of the document does not concern the complete cessation of the accrual of transport taxes for owners of passenger cars. The introduced norms made it possible to abolish debts that were accumulated by individuals before January 1, 2015, associated with the lack of payment of certain amounts accrued by the Federal Tax Service. The President introduced amendments to Federal Law 436, providing for a tax amnesty.
Is the transport tax canceled for passenger cars in 2019?
It is worth paying attention to the fact that the Cabinet of Ministers in 2018 did not consider the option of abolishing taxes on transport. Government officials believe that this type of financial commitment allows regions to perform the functions of improving the quality of road surfaces.
It is known that taxes paid by vehicle owners go to the regional treasury. In accordance with the needs of the authorities of the constituent entities of the Russian Federation, they determine the size of this financial obligation. In 2018, car owners must pay the funds that were accrued for the previous reporting period- 2017. There is no data on the official legal information portal according to which the tax has been abolished in the country.
A bill is currently being developed that will replace the transport tax with a new tax - an environmental one. Sources close to the government report that when the new financial obligation is introduced, citizens who own ecological view transport that significantly pollutes the atmosphere.
Perhaps this type of financial obligation will become an alternative to the transport tax in 2019, but officials have not yet drawn up a corresponding document.
Current transport tax rates
As of today, transport tax has a fixed rate and is calculated by the administrations of regional constituent entities of the Russian Federation. Thus, we see that the amounts paid by citizens as car tax are not the same, but depend on the region of registration of the vehicle. We offer a table showing the transport tax for legal entities and individuals with reference to the region of our country.
The table shows car tax rates calculated according to the current scheme, which is based on the vehicle's engine power. As you can see, this scheme works like this: those who have a weaker motor pay less. Owners of cars with powerful engines are forced to wrest much more serious amounts from the family budget. The table contains information valid for the Moscow region. Amounts for other constituent entities of Russia may differ either up or down.
| Name of taxable object | Rate, rub |
|---|---|
| Passenger cars with engine power (per horsepower): | |
| up to 100 l. With. inclusive | 12 |
| over 100 l. With. up to 125 l. With. inclusive | 25 |
| over 125 l. With. up to 150 l. With. inclusive | 35 |
| over 150 l. With. up to 175 l. With. inclusive | 45 |
| over 175 l. With. up to 200 l. With. inclusive | 50 |
| over 200 l. With. up to 225 l. With. inclusive | 65 |
| over 225 l. With. up to 250 l. With. inclusive | 75 |
| over 250 l. With. | 150 |
| Motorcycles and scooters with engine power (per horsepower): | |
| up to 20 l. With. inclusive | 7 |
| over 20 l. With. up to 35 l. With. inclusive | 15 |
| over 35 l. With. | 50 |
| Buses with engine power (per horsepower): | |
| up to 110 l. With. inclusive | 15 |
| over 110 l. With. up to 200 l. With. inclusive | 26 |
| over 200 l. With. | 55 |
| Trucks with engine power (per horsepower): | |
| up to 100 l. With. inclusive | 15 |
| over 100 l. With. up to 150 l. With. inclusive | 26 |
| over 150 l. With. up to 200 l. With. inclusive | 38 |
| over 200 l. With. up to 250 l. With. inclusive | 55 |
| over 250 l. With. | 70 |
How will taxes be calculated in 2019?
From January 1, 2019, the government is preparing serious changes to the tax legislation of Russia, providing for the binding of the transport tax rate (for legal entities) not to engine power (as it is now), but to vehicle mileage. They want to include the payment of car tax in the cost of fuel and make it transparent for motorists. This means that from 2019 the tax service will stop charging transport tax to all car owners, but the cost of gasoline will be forced to increase. Accordingly, the amount paid to the country's budget will increase for those who drive a car a lot and often, and will decrease for those whose car is collecting dust in the garage and is not used.
Fair? In principle - yes. However, behind the scenes of power structures they have not yet come to unanimous opinion regarding the new method of calculating this tax, fearing that a rather sharp increase in the cost of fuel (about a few rubles per liter of gasoline) would be a serious blow to the poor and would cause a sharp wave of discontent in society. The fact is that even now the cost of gasoline forces many car owners to save on travel, and with the increase in the cost of fuel, many will have to think about selling their iron horse.
However, not everything is so simple. At the main traffic police department we found Head of the Main Security Directorate traffic Ministry of Internal Affairs of the Russian FederationMajor General of PoliceMikhail Yuryevich Chernikov, who in an interview with our correspondent explained that the social component of the transport tax is no less important for the state than its financial meaning, and now the State Duma is developing a socially fair charging scheme so that all layers of citizens of our country feel in a fair situation.
